Finding Text
2021-006: Audit Completion and Submission to the State and Federal Government - Material Weakness and Non-Compliance
Criteria: Single Audits under 2 CFR Part 200 Subpart F 200.501- Audit Requirements are required to be submitted through the Federal Clearinghouse nine months from the recipient's year end.
Condition: The Airport did not submit the audit report in the nine month time frame as required by the Uniform Guidance.
Cause & Effect: A significant amount of turnover in the accounting department. Noncompliance with the federal requirement to submit an audit report nine-months after year end.
Questioned Costs: None noted.
Repeat Finding: Yes 2020-006
Recommendation: We recommend that the Airport file audit reports in compliance with 2 CFR 200.512(a)(1).
Response: Please see final page of this report for management's response as found on the Airport's letterhead.